in Russia. Where a resident of Russia derives income which, in accordance with the provisions of this Agreement, may be taxed in Singapore, the amount of tax on that income payable in Singapore shall be credited against the tax imposed in Russia. The amount of credit, however, shall not exceed the amount of the tax on that income computed in accordance with the laws and regulations in Russia.
in Russia. (i) in respect of taxes withheld at source for income paid or transferred starting from the first day of January of the calendar year, following the year in which the Agreement enters into force;
(ii) in respect of other taxes, for taxable periods beginning on or after the first day of January of the calendar year, following the year in which the Agreement enters into force.
in Russia. (i) the tax on profits of organizations;
(ii) the tax on income of individuals (hereinafter referred to as “Russian tax”).
in Russia. The Parties acknowledge that the Russian Patent has lapsed and that Curadis has agreed to use its good faith efforts to cause the Russian Patent to be re-instated.
in Russia. Commercial Vehicles, the Appellate Body upheld the Panel's finding that the Russian investigating authority acted inconsistently with Article 4.1 when it excluded one of the producers from the domestic industry on the ground that its data were allegedly deficient. In the course of its analysis, the Appellate Body considered the relationship between Article 4.1 and the "positive evidence" requirement in Article 3.1, and the provisions of Article 6.6, 6.7, and 6.8:
Article 3.1 of the Anti-Dumping Agreement neither permits nor obliges an investigating authority to derogate from defining the domestic industry in relation to the domestic producers of the like product, so as to leave out producers that provided allegedly deficient data. Rather than being permitted or even required by Article 3.1, as Russia seems to argue, the non-inclusion of domestic producers of the like product in the domestic industry definition solely on the basis that they furnished allegedly deficient information is incompatible with the requirements of this provision. This is because, if an investigating authority were permitted to leave out, from the definition of domestic industry, domestic producers of the like product that provided allegedly deficient information, a material risk of distortion would arise in the injury analysis. The non-inclusion of this category of producers could make the domestic industry definition no longer representative of the total domestic production, thereby undermining the accuracy of the injury analysis. Rather than leaving a producer of the like product that provided allegedly deficient information out of the domestic industry, the investigating authority should seek to obtain additional information from that domestic producer. In this respect, Article 6.6 of the Anti-Dumping Agreement provides that investigating authorities shall, 'during the course of an investigation', satisfy themselves as to the accuracy of the information supplied. Article 6.7 of the Anti-Dumping Agreement sets out additional actions that authorities may take to verify information provided or to obtain further details. Article 6.8 of the Anti-Dumping Agreement allows investigating authorities to make determinations on the basis of facts available in cases where an interested party refuses access to or otherwise does not provide necessary information, or significantly impedes the investigation. Thus, tools exist under the Anti-Dumping Agreement to address the inaccuracy and incomple...
in Russia. (i) in respect of taxes withheld at source, to income arising on or after the first day of January in the calendar year next following the year in which this Convention enters into force;
(ii) in respect of other taxes on income, to taxes arising for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which this Convention enters into force.
in Russia. (i) in respect of taxes withheld at source for income paid or accrued on or after the first day of January of the year following the expiration of the 6 month period;
(ii) in respect of other taxes, for taxable periods beginning on or after the first day of January of the year following the expiration of the six month period.
in Russia. (i) in respect of taxes withheld at source, to income arising on or after the first day of January in the calendar year next following in which the notice of termination is given;
(ii) in respect of other taxes on income, to taxes arising for any fiscal year beginning on or after the first day of January in the calendar year next following the year in which the notice of termination is given.
in Russia. (i) tax on profits (income) of enterprises and organisations; and
(ii) tax on the income of individuals. 2 This Agreement shall apply also to any identical or substantially similar taxes which are imposed under the federal law of Australia or the federal law of Russia after the date of signature of this Agreement in addition to, or in place of, the existing taxes.
in Russia i. in respect of taxes withheld at source for income paid or accrued on or after the first day of January of the year following the expiration of the 6 month period;
ii. in respect of other taxes, for taxable periods beginning on or after the first day of January of the year following the expiration of the six month period. Done at Moscow on 29 April, 1994 in duplicate, in the Russian and English languages, both texts being equally authentic. Xxxx Xxxxxx For the Government of Ireland Andrei Vladimirovich Kozyrev For the Government of the Russian Federation I have the honour to refer to the Agreement between the Government of Ireland and the Government of the Russian Federation for the Avoidance of Double Taxation with respect to Taxes on Income which has been signed today and to make on behalf of the Government of Ireland the following proposals for the purpose of its application.
1. In the case of interest, wages and salaries paid by an enterprise of a Contracting State the capital of which is wholly or partly owned or controlled, directly or indirectly, by residents of the other Contracting State, such interest, wages and salaries shall be deductible in computing the taxable profits of such enterprise. The foregoing sentence shall apply accordingly to interest, wages and salaries when computing the taxable profits of a permanent establishment of an enterprise of a Contracting State. In the event that the Russian law "On taxes on profits of enterprises and organisations" or the Irish Corporation Tax ceases to have effect, such enterprise or a permanent establishment will be permitted to continue to compute its tax as specified in this paragraph.